Contribution of Hotel Tax and Restaurant Tax To Local Tax in Regency and City In Java
Keywords:
Hotel Tax; Restaurant Tax; Regional Tax; Local Original Revenue;Abstract
This study aims to determine hotel and restaurant tax revenues and their contribution to regional taxes in regencies and cities in Java. The study population consists of 84 regencies and 29 cities in Java, totaling 103 districts/cities. The data used are secondary data sourced from the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia in 2019 and 2020 and uses descriptive analysis. The results show that the average hotel tax revenue in regencies in 2019 was 6,873,419,375 rupiah and its contribution to regional taxes was 2.36 percent on average. The average hotel tax revenue in cities in 2019 was 45,759,014,846 rupiah and its contribution to regional taxes was 7.47 percent on average. In 2020, the average district hotel tax revenue was 3,881,303,930 rupiah and its contribution to regional taxes was 1.62 percent on average. The average city hotel tax revenue in 2020 was 22,841,567,614 rupiah and its contribution to regional taxes was 5.04 percent. The average district restaurant tax revenue in 2019 was 20,544,418,566 rupiah and its contribution to regional taxes was 6.86 percent, while the average city restaurant tax revenue was 98,863,864,714 rupiah and its contribution to regional taxes was 15.69 percent. In 2020, the average district restaurant tax revenue was 14,048,640,516 rupiah and its contribution to regional taxes was 5.57 percent. , while the average urban area is 62,625,960,963 rupiah, contributing 12.71 percent to regional taxes.
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